AC, State Tax, Telangana Vs Satyam Shivam Papers Pvt. Ltd
- Court:
- Supreme Court
- Date:
- January 12, 2022
- Type:
- Special Leave to Appeal
- Members:
- DINESH MAHESHWARI, HRISHIKESH ROY
Subject
No presumption of intention to evade tax can be drawn on account of non-extension of the validity of the e-way bill
Summary
The analysis and reasoning of the High Court commends to us, when it is noticed that the High Court has meticulously examined and correctly found that no fault or intent to evade tax could have been inferred against the writ petitioner. However, as c…
Judgement
Having heard learned counsel for the petitioners and having perused the material placed on record, we find no reason to consider interference in the well-considered and well-reasoned order dated 2 nd June, 2021, as passed by the the High Court for the State of Telangana at Hyderabad in Writ Petition No. 9688 of 2020. Rather, we are clearly of the view that the error, if any, on the part of the Hig…